Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

Production volume	15,700	units	18,000	units
Direct materials	$1,028,350		$1,179,000
Direct labor	$290,450		$333,000
Manufacturing overhead	$1,009,600		$1,038,120

The best estimate of the total cost to manufacture 17,400 units is closest to: (Do not round intermediate calculations.)